State Sales Tax Nexus Links:
Multistate Tax Commission: Voluntary Disclosure Click on "Site Preview & Search" to view a summary of this resource or to search the resource web site before you visit.
Quill Corp. v. Heitkamp, 504 U.S. 298 (1992) Physical presence test under Due Process Clause overruled; Commerce Clause ruling of Bellas Hess still good law.
Tyler Pipe Industries v. Department of Revenue, 483 U.S. 232 (1987) Commerce Clause violated by tax exemption for local manufacturer. Nexus and fair apportionment challenges rejected.